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Ms LD Yates v HMRC

In Ms LD Yates v HMRC (TC02220 – 26 September) a woman (Y) was born in England in 1955. In March 2000 she began renting an apartment in Spain. She appealed against capital gains tax assessments for 2003/04 to 2006/07 inclusive contending that she had been resident in Spain and had not been resident in the UK. The FTT reviewed the evidence in detail and dismissed her appeal finding that she had spent 72 days in the UK in 2003/04 and had spent 108 days in the UK in 2006/07. She had retained her UK bank account and had continued to receive incapacity benefit from the Department for Work and Pensions. Judge Walters held that although she had been resident in Spain during the years in question she had not ‘made a distinct break in...

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